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Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”

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References

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2001On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom297 cited

1999International Differences in the Timeliness, Conservatism and Classification of Earnings226 cited

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2014Product market competition and conditional conservatism170 cited
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2009The Economic Determinants of Conditional Conservatism144 cited
2013Corporate Governance and Accounting Conservatism: Evidence from the Banking Industry110 cited
2009Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence110 cited
2013Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings110 cited
2017Accounting conservatism, corporate governance and political connections97 cited
2011Accounting conservatism and voluntary corporate governance mechanisms by Australian firms92 cited
2007Did Earnings Conservatism Increase for Former Andersen Clients?90 cited
2019Director-Liability-Reduction Laws and Conditional Conservatism85 cited
2014Hedge Fund Intervention and Accounting Conservatism80 cited
2013Debt Financing and Accounting Conservatism in Private Firms79 cited
2009Conservatism Research: Historical Development and Future Prospects73 cited
2015An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative72 cited